Deadline for employers’ final PAYE return for 2018/19

by Leah McGarvey | 9 Apr, 2019 | Payroll

Deadline for employers’ final PAYE return for 2018/19

Friday 19th April 2019 is the deadline for employers’ final PAYE return to be submitted online for the year 2018-19!

As usual your final Full Payment Summary (FPS) should be done on or before the last pay day for the period. This would mean all of your FPS returns were filed by 5 April 2019 for the 2018-19 tax year in order to comply with HMRC regulations.

If for some reason this wasn’t possible, or you need to resubmit an FPS then you must do this by 19 April 2019 at the very latest, as this is the HMRC cut-off date for 2018-19 FPS submissions. After this date you will not be able to file an FPS relating to 2018-19, therefore if any amendments or corrections need to be made to the details that have been submitted, then you will need to submit an Earlier Year Update (EYU).

Some payroll providers also require a final Employer Payment Summary (EPS) in addition to a final FPS. If required, the final EPS is due for submission by 19 April 2019.

If you have any questions about your businesses Payroll needs then our Payroll team would be happy to help!

Please feel free to get in touch at our Chichester Office on 01243 782 423.

National wage rates from April 2017

by Leah McGarvey | 3 Apr, 2017 | Business, Payroll

National wage rates from April 2017

National minimum wage and national living wage

Both were increased on 1 April 2017 and future increases in both will be on 1 April each year.

National Living Wage for those aged 25 or over increases from £7.20 to £7.50 per hour

National Minimum Wage for those aged 21 – 24 increases from £6.95 to £7.05 per hour
National Minimum Wage for those aged 18 – 20 increases from £5.55 to £5.60 per hour
National Minimum Wage for those aged 16 – 17 increases from £4.00 to £4.05 per hour
National Minimum Wage for apprentices increases from £3.40 to £3.50 per hour

Excuses from employers for not paying the appropriate rate have included:- The employee was not a good worker so I did not think they were worth it!

Having trouble with National Insurance numbers (NINOs)?

by Leah McGarvey | 10 Jan, 2017 | National Insurance, Payroll

Having trouble with National Insurance numbers (NINOs)?

This seems to be one of those matters that was not thought through at the time! In the summer HMRC started issuing NINOs with a KC prefix. The problem was that these were not on the lists of approved prefixes given to software providers! So HMRC’s systems did not recognise them, nor did payroll software.

The Real Time Information (RTI) system will be updated from 15 November to accept these codes but HMRC’s basic tools will not be updated before April 2017 and some software providers might not update their software before then.

To get around the problem, the NINO field should be left blank but the employee’s address field must be completed.

Salary sacrifice plans

by Leah McGarvey | 29 Dec, 2016 | Business, Payroll

Salary sacrifice plans

The tax and national insurance savings will be removed for all benefits provided this way apart from those relating to pensions (including advice), childcare, cycle to work schemes and the provision of ultra-low emission cars (ULECs).

Arrangements in place before 6 April 2017 will be protected until 5 April 2018 and those in respect of cars, accommodation and school fees protected until 5 April 2021.

So popular schemes such as the provision of gym membership or healthcare provision will be caught.

If you want to put any new schemes in place you have until 5 April 2017 to do so.

National minimum wage from 1 October 2016

by Leah McGarvey | 17 Nov, 2016 | Business, Payroll

National minimum wage from 1 October 2016

In case you missed it the rates went up again from 1 October 2016!

For workers aged 21 and over it has risen to £6.95 per hour, persons aged between 18 and 20 now must receive £5.55 per hour, and the under 18’s £4 per hour. The apprentices’ hourly rate is £3.40 if aged 16 to 18 and those over 19 or over in their first year. All other apprentices are entitled to the national minimum wage for their age.

The national living wage for adults aged 25 or over remains at £7.20. Any increase will be from 1 April 2017.

RTI late filing easement

by Leah McGarvey | 1 Sep, 2016 | Payroll

RTI late filing easement

RTI Late Filing Easement Extended

Real-Time Information (RTI) reporting is a crucial requirement for employers, ensuring that HMRC receives timely payroll data. Previously, HMRC announced that the three-day late filing easement would be abolished. However, they have now confirmed that it will remain in place until 5 April 2017.

This easement means that no automatic penalties will apply if an employer files a Full Payment Submission (FPS) up to three days late. While this provides some flexibility, employers must not assume late filing is acceptable. Repeated delays could still lead to HMRC scrutiny.

Employers should also note that while penalties may not apply, late filings can still trigger compliance reviews. HMRC tracks filing behaviour and may issue warning letters to businesses that frequently rely on the easement. Persistent offenders risk additional scrutiny, which could lead to penalties in future tax years.

Avoiding RTI Late Filing Penalties

Although the RTI late filing easement remains, employers should aim to submit FPS on time to avoid potential issues. HMRC has warned that persistent late filers may face penalties or compliance checks.

To stay compliant, employers should:

Submit FPS on or before the payment date whenever possible.
Avoid relying on the three-day easement unless absolutely necessary.
Ensure payroll processes are efficient to prevent repeated delays.
Check HMRC notifications for any warnings about late filings.
Review payroll software settings to confirm automatic submissions are processed correctly.

While HMRC acknowledges occasional delays, chronic late submission could trigger further investigation. Businesses should treat the three-day rule as an exception, not a routine practice.

How We Can Help

At Lewis Brownlee, we support businesses in meeting payroll compliance requirements, including RTI late filing easement rules. Our experts help employers avoid penalties and improve payroll efficiency.

We offer a free introductory meeting to discuss your RTI obligations and ensure payroll compliance. Whether you need assistance with payroll software, HMRC reporting, or compliance checks, we are here to help.

Help is at hand! Contact us today for expert payroll guidance.

Final Thoughts

The RTI late filing easement remains until 5 April 2017, but employers should avoid habitual late filings to prevent HMRC intervention and potential penalties. Ensuring timely FPS submissions will keep payroll operations smooth and reduce compliance risks.